Mobile and Manufactured Homes

Manufactured Housing/Mobile Home owners are required to apply for a title on any unit, which falls under either of the following definitions:

Manufactured home means a transportable factory built housing unit constructed on or after June 15, 1976, according to the Federal Home Construction and Safety Standards Act of 1974 (HUD Code), in one or more sections, which, in the traveling mode, is eight body feet or more in width or 40 body feet or more in length, or when erected on site, is 400 ore more square feet, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning, and electrical systems.

Mobile home means a transportable factory built housing unit built prior to June 15, 1976, in accordance with a state mobile home code which existed prior to the Federal Manufactured Housing and Safety Standards Act (HUD Code).

A used manufactured/mobile home is exempt from the sales/use tax. A used manufactured/mobile home is defined as a unit that has had a title or ownership document issued by any state. On a new manufactured/mobile home, sales tax is collected on 55% of the purchase price.